POLICYWithdrawnPolicy paper · gov.uk

Employee share schemes: simplification of the rules

This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.

Last fetched 04 May 2026 · gov.uk

Documents

Draft clause 10application/pdf Employee share schemes: simplification of the rules Draft clause 11application/pdf Draft explanatory notes clause 11application/pdf Draft explanatory notes clause 10application/pdf